Fine Boat Company often requires customers to sign promissory notes for major credit purchases. Feb. 12 Accepted a $25,000,6%,60-day note from Bob Yates for a 24 -foot motorboat built to his specifications. April 14 Received notification from Bob Yates that he was unable to honor his promissory note but that he expects to pay the amount owed in May. May 26 Received a check from Bob Yates for the total amount owed. June 10 Received notification by the bank that Bob Yates check was being returned "NSF" and that Mr. Yates had declared personal bankruptcy. Journalize the following transactions for Fine Boat Company. (Use 360 days for calculation. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)